Oireachtas Joint and Select Committees

Thursday, 30 November 2017

Public Accounts Committee

Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts

9:00 am

Photo of David CullinaneDavid Cullinane (Waterford, Sinn Fein)
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I welcome all of the witnesses. I refer to Mr. Cody's opening statement. He rightly reminded us of section 851A of the Taxes Consolidation Act 1997, which precludes him from discussing the tax affairs of any taxpayer. Why is that law in place? What is the logic behind that law?